Salary is a sensitive and serious subject, and should only be discussed at the interview phase, once you have had a chance to determine what the position entails and the employer has a grasp on your abilities. You are in a much better bargaining position at this time also; especially if the potential employer is really interested in having you join his team.
However, if an employer does request salary information with your application, include the information on the cover letter only – never directly on the resume. Placing this information on the resume is distracting and takes focus away from the critical elements of your resume.
Within your cover letter, include a brief statement, generally second paragraph from the bottom of the letter. Make a brief and somewhat general statement about your salary range. Always make it sound like you are willing to negotiate for the right opportunity.
“Given my relevant industry experience and proven expertise, salary range is $75,000-$90,000 annually; depending on benefits offered and is negotiable based on the scope of the position.”
The above statement speaks of your confidence in your skills and abilities; exhibits your flexibility and willingness to negotiate for the right opportunity and most importantly, offers room for negotiation in the event that your stated salary range is not in line with the employers' budget. The mention of "depending on benefits" lets the employer know that you are looking for a long term position. Since the cost of employee training is so expensive to any company, this is always welcome news to employers.